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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2021-22, arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)”], New Delhi’s order dated 25.08.2025 having DIN and order no. ITBA/APL/M/250/2025-26/1079956458(1), involving proceedings under section 153C/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
It emerges during the course of hearing that the assessee/appellant herein raises her first and foremost legal ground challenging validity of the impugned section 153C r.w.s 143(3) assessment dated 29th September, 2022 framed by the learned Assessing Officer as upheld in the lower appellate discussion.
That being the case, we hereby note with the able assistance coming from both the parties that the assessee had filed her section 139(1) return on 29.12.2021 stating income of Rs.6,59,580/-. Learned departmental authorities in the meantime carried out section 132 search on 14.10.2020 in M/s. Manoj Kumar Singh and associates wherein they came across some incriminating material belonging/pertaining or relating to the assessee; as the case may be. The clinching fact which at this stage emerges is that although the learned departmental authorities had recorded section 153C satisfaction in the assessee’s case on 04.02.2022; neither any corresponding notice stood issued nor did she file any fresh return in pursuance thereto. It is thus an instance wherein the learned assessing authority simply issued section 143(2) notice to her on 05.02.2022 which finally culminated in the impugned section 153C r.w.s. 143(3) assessment in her case.
Faced with this situation, we are of the considered view that the impugned assessment dated 29.09.2022 itself is not sustainable in law since not preceded by section 153C notice which has gone unrebutted from the Revenue side. We thus quote CIT-7 Vs. RRJ Securities Ltd. (2016) 380 ITR 612 (Del); PCIT Vs. Ojjus Medicare (P) Ltd., (2024) 465 ITR 101 (Del) and CIT Vs. Jasjit Singh (2024) 465 ITR 101 (SC) to quash the impugned assessment in very terms.
All other remaining pleadings between the parties stand rendered academic.
This assesee’s appeal is allowed.